Order of Authority for Advance Rulings (Customs & Central Excise) in respect of Application No.AAR/44/101/2003 dated 23.2.2004 filed by M/s.Shonkh Technologies International Ltd., NIRMAL
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Advance ruling jurisdiction denied where customization of vehicle number plates did not fall within specified advance ruling categories. The Advance Ruling Authority rejected an application seeking a ruling on whether customization of vehicle number plates (adding holograms and unique laser serial numbers to blanks) constitutes manufacture liable to excise duty under Section 2(f), holding the question outside the scope of permissible advance-ruling subjects under Section 23C(2) (classification, duty-affecting notifications, valuation, notification scope for duties, and input credit admissibility). Field formations were directed to note the Order for future similar issues.
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Advance ruling jurisdiction denied where customization of vehicle number plates did not fall within specified advance ruling categories.
The Advance Ruling Authority rejected an application seeking a ruling on whether customization of vehicle number plates (adding holograms and unique laser serial numbers to blanks) constitutes manufacture liable to excise duty under Section 2(f), holding the question outside the scope of permissible advance-ruling subjects under Section 23C(2) (classification, duty-affecting notifications, valuation, notification scope for duties, and input credit admissibility). Field formations were directed to note the Order for future similar issues.
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